30% ruling tax return
30%-ruling also applies to income tax
Under the 30% ruling, an employer can offer incoming or transferred employees a portion of their salary tax-free for the extra costs incurred in moving beyond their country of origin temporarily, if a number of conditions are met.
The court hereby referred to a judgment of the Supreme Court of 27 April 2012. The Supreme Court held in that judgment that a former director was also able to apply the 30%-ruling on unconditional vested options he received, as they were able to be considered as income from employment.
The court stated, however, that the 30%-ruling requires that employers and employees make employment agreements regarding the remuneration which the scheme applies to. In this particular case, they had not done this and so the claim was rejected anyway.